International Accounting and Reporting

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Dame Publications, 1999 - Business & Economics - 453 pages
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Dimensions of International Accounting
Comparative Accounting and Reporting in Industrial
Comparative Accounting and Reporting in Developing

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Common terms and phrases

accepted accounting principles accounting principles Accounting Standards Committee Accounts Payable adjustments AICPA amortized Arthur Andersen assets audit auditor balance sheet British pounds budget Canada Canadian dollars capital capital budgeting cash flow statement cash flows Cayman Islands Certified Public Accountants company law consolidated financial statements controlled foreign corporation currency markets currency translation current assets Current Liabilities December 31 Deferred Taxes Denmark depreciation disclosure dividend domestic earnings earnings per share economic economic and accounting equity European European Monetary System European Union evaluation example exchange rate exchange risk expenses export exposure factors of production FASB FERM FIFO finance leases financial instruments financial statements firm's fixed assets floating exchange rates foreign currency foreign exchange gains foreign exchange markets foreign operations Foreign Sales Corporation foreign subsidiary foreign tax credit forward contract forward rate French franc functional currency GAAP gain or loss gains and losses German German mark gross profit historical cost holding gain However hyperinflation IASC impact important income statement income taxes inflation inflation accounting interest Internal Revenue Code International Accounting Standards International Auditing inventory investment investor issued January 31 Japan Japanese yen keiretsu liability LIFO loan local currency major Marjon method million monetary multinational corporation NAFTA national accounting nations net income net present value Netherlands nonresident alien OECD Paid In Capital parent payable percent pound sterling profit purchasing power remeasurement reporting retained earnings risk management RJK-France SFAS 52 Smithsonian Agreement spot rate subsidiary Swiss franc tax havens tax treaties trade trading blocs transactions transfer price U.S. dollar U.S. firm U.S. tax U.S. Virgin Islands United United Kingdom value added tax Wall Street Journal withholding taxes York Stock Exchange Zimbabwe

About the author (1999)

D. FENNELL EVANS, PhD, is Professor of Chemical Engineering and Materials Science and Director of the Center for Interfacial Engineering at the University of Minnesota. HAKAN WENNERSTRAM, PhD, is Professor of Chemistry at the Chemical Center of the University of Lund, Sweden.

Richard Taylor is Professor of Politics at the University College of Swansea.

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